Withholding tax certificate register

What the withholding tax certificate register does

When you withhold tax from a payment you must pay it to KRA and give the supplier a certificate. This register records each payment with the payee, PIN, type of payment, gross amount and rate, works out the tax withheld and the net paid, and shows which certificates are still to be issued.

Who it is for

Companies, schools, NGOs and landlords with agents who pay consultants, contractors and landlords, and finance staff who must remit withholding tax by the 20th of the following month.

How to use the workbook

1. Enter the date, payee, PIN and the type of payment.
2. Type the gross payment and the withholding rate that applies.
3. Read the tax withheld and the net amount to pay the supplier.
4. Mark each certificate as issued and use the totals for the monthly return.
5. Save a copy under a new name for each month or year, so earlier records stay as they were.

What is inside

• Tax withheld and net paid worked out
• Payee PIN and payment type recorded
• Certificate issued or not
• Totals for the monthly return
• Summary by payment type

The workbook has these sheets: Instructions, Register, Summary. The main table has the columns Date; Payee; Payee PIN; Type of payment; Gross payment; WHT rate; Tax withheld; Net paid. Yellow cells are for you to fill in and grey cells calculate by themselves, so leave the grey cells alone. The example rows show how it works; type over them with your own entries.

Tips for getting it right

• Check the rate for the type of payment and whether the payee is resident.
• Pay the tax to KRA by the 20th of the following month.
• Issue the certificate promptly; the supplier needs it for their credit.
• Keep the contract or invoice with the register.

Why keep this record

Most tax trouble comes from late or missing records rather than from the tax itself. When the figures are collected as they happen, preparing a return becomes a matter of copying totals, not of searching for receipts. A workbook that follows the same layout as the return also makes it easier to spot a number that looks wrong before KRA does, and to explain it if asked.

Questions people ask

Do I need to know Excel formulas? No. Type into the yellow cells and the rest is worked out for you. The formulas are visible if you want to see how a figure is reached.

Can I add rows or change the layout? You can add your own columns to the right and your own notes. If you insert rows inside a table, copy the grey formula cells down so the new rows calculate too.

Will it work on my phone or in Google Sheets? Yes for viewing and typing, but dropdown lists and the charts look best in desktop Excel or LibreOffice.

Keeping it safe and up to date

Tax figures change with each Finance Act, so check the Rates sheet against KRA's current guidance before you file. Keep the supporting documents with the workbook, and keep each year's copy for at least five years in case KRA asks for proof.

Read the KRA filing calendar for small businesses for the wider picture. Free calculators that go with it: Withholding tax calculator. See more tax templates or ask us for a custom one.

The workbook works in Microsoft Excel, LibreOffice and Google Sheets. It is a tool to help you work out and record figures, not tax, legal or accounting advice, and it is not affiliated with the Kenya Revenue Authority. If something does not work as described, contact us and we will put it right.

Related guides, calculators and templates

• Free calculator: Withholding Tax Calculator
• Guide: Withholding tax in Kenya explained: rates, agents and credits
• Guide: How to get a KRA PIN
• Guide: The KRA filing calendar for small businesses: every monthly and yearly deadline
• Another template: Withholding tax annual summary
• Another template: Withholding tax schedule
• Another template: Annual income tax estimator

Need something different? Request a custom template, browse all guides or see every Excel template.